“When this section applies
“(1) This section applies if,––
“(2) For the purposes of quantifying the amount of depreciation loss for the income year under subpart EE (Depreciation), the item's adjusted tax value, base value, cost, or value, as applicable, is reduced by the amount of the capital contribution.
“Links with subpart DA
“(3) This section overrides the general permission.
“Defined in this Act: adjusted tax value, amount, capital contribution, deduction, general permission, income, income year, return of income”.